Abstract
Through the survey process on annual reports, the authors found that companies mainly make simple comparisons between this year and last year, a few companies make comparisons with the industry average, analyzed using charts, however, no company has yet conducted factor analysis to find the influencing causes and thereby have a basis to propose solutions to improve the company's profitability. In this article, the group proposes to apply the Dupont model to perform analysis applicable to listed energy trading companies.
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